The cost of hiring a worker, i.e. how much the employer will pay contributions to the ZUS in 2017 GazetaPrawna.pl

the Greatest burden for the employer is the employment of an employee on the basis of employment agreement. For payment of net wages to the employee, the employer is obliged from his gross salary deducted income tax and social insurance contributions. From the salary are deducted pension contributions and insurance, the insurance premium chorobowa, premium medium and premium competitions. Pay insurance fees to the Fund of employment, Fund of Guaranteed Benefits in the Fund of Pensions and Decking (when working in special conditions or special character).

Any contributions paid by the employer? From the “own pocket” the employer must pay for, among other things, the contributions for pension insurance and employment Fund. The amount of insurance premiums allocation of employer

• award: pension – 9,76%.
• award rentowa – 6.50%.
• award resulting to 1.93 percent.
• contributions to the employment Fund – 2.45%.
• contribution to the Fund of Guaranteed employee Benefits 0.10 percent.
• contribution to the Fund of Pensions and Decks – 1.50 percent. (when working in special conditions or special character).

Any contributions to pay business, you can find out here>>

Contributions by the employer when a worker is hired labour amounts to a total of 20.74 percent. wage.

What are the contributions from the minimum wage? From 2017 will increase the cost of employment of the employee increases because the amount of the minimum wage. Early next year the minimum wage of an employee under an employment contract for a full working day will be 2,000 rubles. More info on this, see here>>

as a result, the minimum size of insurance contributions to social insurance, which he will pay in 2017, the employer will be:

• award: retirement: 2 000 RUB. x 9,76 % = 195,20 RUB
• award rentowa: 2 000 RUB x 6,50 % = 130,00 RUB
• award average: 2 000. x 1,80 % = 36,00 RUB
• award for FP: 2 000 RUB. x 2,45 % = 49,00 RUB
• award for FGŚP: RUB 2 000 x 0.10 % = 2,00 RUB

In General, contributions financed by the employer, will 412,20 RUB, and the cost of employment of the employee for the employer is 2 412, 20 rubles.

What are the contributions paid by the employee? in turn, the worker finances:

• pension contribution: 2 000 RUB. x 9,76 % = 195,20 RUB
• award rentowa: 2 000 RUB.× 1,5 % = 30,00 RUB
• award chorobowa: 2 000 RUB. x 2,45 % = 49,00 RUB
• competition prize: 1 725, 80 RUB. × 9% = 155,32 (the main from the basics [2000 RUB] excluding social insurance contributions).

In General, the contributions funded by the employee will amount to 429,52 RUB.

Burden for the employer will be less if the company is exempt from paying contributions to FP and FGŚP. Does not download them:

• in a period of 36 months (starting with the first month after returning to work) for employees returning from maternity leave and childbirth leave or child care;
• for 12 months for workers aged 50 years and older, employed after June 30, 2009, which for the 30 days prior to employment remained in the registry of the unemployed of the County Labour Office;
• indefinitely from employees, under the age of 55 years (woman) and 60 years (men) – when it comes to working under an employment contract, employment nakładczą, Agency or contract of Agency, as well as entrepreneurs having their business.

the Employer shall not pay contributions on FGŚP for some working family members, namely spouse, his children (your own, spouse and adopted children), parents, stepmother and stepfather, as well as persons, adoptive parents, and, if we are talking about brothers and sisters, grandchildren, grandparents, zyatev and synowe, bratowe, daughter-in-law and szwagrów.